{"id":20357,"date":"2021-04-06T15:14:11","date_gmt":"2021-04-06T13:14:11","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=20357"},"modified":"2021-04-06T15:14:13","modified_gmt":"2021-04-06T13:14:13","slug":"impot-sur-le-revenu-bareme-2021-et-seuils","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/04\/06\/impot-sur-le-revenu-bareme-2021-et-seuils\/","title":{"rendered":"Imp\u00f4t sur le revenu : bar\u00e8me 2021 et seuils"},"content":{"rendered":"\n<p>La d\u00e9claration des revenus per\u00e7us en 2020 sera \u00e0 r\u00e9aliser prochainement. Le<strong> bar\u00e8me<\/strong>, ainsi que diff\u00e9rents seuils ont \u00e9t\u00e9 revaloris\u00e9s de 0,2%. L\u2019administration fiscale vient de mettre \u00e0 jour sa documentation disponible sur le <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13015-PGP.html\/ACTU-2021-00146\">BOFiP<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>IR&nbsp;2021&nbsp;: bar\u00e8me<\/strong><\/h2>\n\n\n\n<p>Chaque ann\u00e9e, <strong>le bar\u00e8me de l\u2019imp\u00f4t sur le revenu <\/strong>est\nrevaloris\u00e9 en fonction de la pr\u00e9vision de hausse des prix \u00e0 la consommation\nhors tabac. Pour le bar\u00e8me 2021, assis sur les revenus per\u00e7us en 2020, les\ntranches sont revaloris\u00e9es de <strong>0,2%<\/strong>. Les taux d\u2019imposition restent stables.\nVoici le bar\u00e8me applicable pour une part&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>revenu inf\u00e9rieur \u00e0 10.084 \u20ac&nbsp;: 0%<\/li><li>revenu compris entre 10.084 et 25.710 \u20ac&nbsp;:\n11 %<\/li><li>revenu compris entre 25.711 et 73.516 \u20ac&nbsp;:\n30%<\/li><li>revenu compris entre 73.517 et 158.122 \u20ac&nbsp;:\n41%<\/li><li>revenu sup\u00e9rieur \u00e0 158.123 \u20ac&nbsp;: 45%.<\/li><\/ul>\n\n\n\n<p>Traditionnellement, les d\u00e9clarations doivent \u00eatre r\u00e9alis\u00e9es avant\nla fin du mois de mai, en fonction du d\u00e9partement du domicile du contribuable.\nLe calendrier 2021 n\u2019est pas encore connu \u00e0 l\u2019heure actuelle.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Le plafonnement du quotient familial<\/strong><\/h2>\n\n\n\n<p>Les enfants \u00e0 charge permettent au contribuable de r\u00e9duire l\u2019imp\u00f4t\nd\u00fb. Les 2 premiers enfants repr\u00e9sentent une demi-part, et une part \u00e0 partir du\n3<sup>\u00e8me<\/sup>. Pour limiter cet avantage, la l\u00e9gislation pr\u00e9voit un <strong>plafonnement\nde l\u2019avantage issu du quotient familial<\/strong>. De mani\u00e8re simplifi\u00e9e, le premier\nenfant ne peut faire \u00e9conomiser plus de 1.500 \u20ac en imp\u00f4t sur le revenu. <\/p>\n\n\n\n<p>De mani\u00e8re plus pr\u00e9cise, l\u2019avantage en imp\u00f4t, procur\u00e9 par\nchaque demi-part s\u2019ajoutant \u00e0 une part pour les personnes seules et 2 parts\npour les couples mari\u00e9s ou partenaires d\u2019un PACS, est limit\u00e9 \u00e0 <strong>1.570 \u20ac pour\nles revenus de 2020<\/strong>, contre 1.567 \u20ac en 2019. Ce plafond est revaloris\u00e9 chaque\nann\u00e9e dans les m\u00eames proportions que le bar\u00e8me de l\u2019IR.<\/p>\n\n\n\n<p>Les \u00ab&nbsp;<strong>parents isol\u00e9s<\/strong>&nbsp;\u00bb (parents vivant\nseuls avec au moins un enfant \u00e0 charge) b\u00e9n\u00e9ficient d\u2019une part pour leur\npremier enfant. L\u2019avantage en imp\u00f4t procur\u00e9 par cette part est plafonn\u00e9 \u00e0 3.704\n\u20ac contre 3.697 \u20ac en 2019. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>La d\u00e9cote<\/strong><\/h2>\n\n\n\n<p>Afin de permettre une meilleure progressivit\u00e9 de l\u2019imp\u00f4t,\nles contribuables aux <strong>revenus modestes<\/strong> b\u00e9n\u00e9ficient d\u2019une r\u00e9duction d\u2019imp\u00f4t\nsur le revenu dite \u00ab&nbsp;d\u00e9cote&nbsp;\u00bb qui vient se d\u00e9duire de l\u2019imp\u00f4t brut\ntrouv\u00e9 \u00e0 partir du bar\u00e8me. <\/p>\n\n\n\n<p>Les c\u00e9libataires b\u00e9n\u00e9ficient de la d\u00e9cote si leur revenu\nbrut n\u2019exc\u00e8de pas 1.722 \u20ac (2.849 \u20ac pour un couple).<\/p>\n\n\n\n<p>Elle se calcule de la mani\u00e8re suivante&nbsp;<strong>: D\u00e9cote =\n777 \u20ac (ou 1.286 \u20ac pour un couple) \u2013 (45,25% x imp\u00f4t)<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La d\u00e9claration des revenus per\u00e7us en 2020 sera \u00e0 r\u00e9aliser prochainement. Le bar\u00e8me, ainsi que diff\u00e9rents seuils ont \u00e9t\u00e9 revaloris\u00e9s de 0,2%. L\u2019administration fiscale vient de mettre \u00e0 jour sa documentation disponible sur le BOFiP. IR&nbsp;2021&nbsp;: bar\u00e8me Chaque ann\u00e9e, le bar\u00e8me de l\u2019imp\u00f4t sur le revenu est revaloris\u00e9 en fonction de la pr\u00e9vision de hausse [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[1248,1039],"class_list":["post-20357","post","type-post","status-publish","format-quote","hentry","category-comptabilite-fiscalite-et-gestion-financiere","tag-bareme","tag-impot-sur-le-revenu","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imp\u00f4t sur le revenu : bar\u00e8me 2021 et seuils - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2021\/04\/06\/impot-sur-le-revenu-bareme-2021-et-seuils\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t sur le revenu : bar\u00e8me 2021 et seuils - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La d\u00e9claration des revenus per\u00e7us en 2020 sera \u00e0 r\u00e9aliser prochainement. 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